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Ind. Code § 6-3.6-9-9

Summary of calculations used to determine certified distributions; contents

As added by P.L.243-2015, SEC.10

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027.

Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:

(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;

(2) adjustments for over distributions in prior years;

(3) adjustments for clerical or mathematical errors in prior years; and

(4) adjustments for tax rate changes.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.